1.audit 审计 #D"fCVIS
2.attestation 鉴证 m:77pE&o
3.credibility 可信赖程度 o@}+b}R}
4.audit of financial statements 财务报表审计 MtAD&+3$
5.agreed-upon procedures 执行商定程序 F=C8U$'S
6.high levels of assurance 高水平保证 P=K+!3ZXo
7.compilation 编制 vb{+yEa
8.reliability 可靠性
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9.relevance 相关性 EM+_c)d}
10.professional skepticism 职业谨慎 ~Tv
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11.objectivity 客观性 Xp]tL3-p
12. professional competence 专业胜任能力 *yGOmi
13.Senior/CPA-in-charge 项目经理 pb~&gliW
14.audit engagement letter 业务约定书 9,|&+G$
15.recurring audit 连续审计 GI}h)T
16.the client 委托人 :%Dw3IrOM
17.change CPA 更换注册会计师 i)V-q9\
18.the existing CPA 现任注册会计师 ]p(jL7
19.the successor CPA 后任注册会计师 )1H$5h
20.the preceding CPA前任注册会计师 ZFy>Z:&S,
21.issue the audit report 出具审计报告 !m"(SJn"
22.expert 专家 jP6;~[rl
23.the board of directors 董事会 %gB 0\C
24.knowledge of the entity‘ s business 了解被审计单位情况 ;b:Ct <
25.assess material misstatement risks评估重大错报风险 +%%FT#ce
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 zmI?p4,
27.a general knowledge of —— 初步了解―――的情况 ?^
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28.a more knowledge of—— 进一步了解的情况 FAAqdK0
29.the prior year‘s working papers 以前年度工作底稿 t@-:e^ v
30.minutes of meeting 会议纪要 @>'.F<:P<
31.business risks 经营风险 KOWx P47b
32.appropriateness 适当性 gP*:>[lR
33.accounting estimate 会计估计 O?omL5
34.management representations 管理层声明 G0Wzx)3]
35.going concern assumption 持续经营假设 JcxhI]E
36.audit plan 审计计划 xq',pzN
37.significant audit areas 重点审计领域 e.eQZ5n~q`
38.error 错误 94L
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39.fraud舞弊 SGMLs'D
40.modified or additional procedures 修改或追加审计程序 zzfwI@4
41.misappropriation of assets 侵占资产 *B(na+
42.transactions without substance 虚假交易 DoA4#+RU
43.unusual pressures 异常压力 X%!#Ic]Q
44.the suspected noncompliance 涉嫌存在违法行为 >\b=bT@iM
45.materialiy 重要性 GeN8_i[
46.exceed the materiality level 超过重要性水平 95giqQ(N
47.approach the materiality level 接近重要性水平 sb
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48.an acceptably low level 可接受水平 _Tyj4t0ElV
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 6o&{~SV3
50.misstatements or omissions 错报或漏报 :Vq gmn
51.aggregate 总计 @"T_W(i;BI
52.subsequent events 期后事项 +0;
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53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 :NHh`@0F
55.audit risk 审计风险 m*h
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56.detection risk 检查风险 6sl*Ko[
57.inappropriate audit opinion 不适当的审计意见 C,-q2ry
58.material misstatement 重大的错报 Bsw5A7,-
59.tolerable misstatement 可容忍错报 Gk2\B]{
60.the acceptable level of detection risk 可接受的检查风险